The Combined Nomenclature 2021 (CN 2021) is the goods classification used within the European Union for the purposes of foreign trade statistics. It is also used by Directorate General "Taxation and Customs Union" of the European Commission for customs duty purposes. The classification is based on the world standard Harmonized System (HS 2017) which it sub-divides where necessary for purposes of external trade, agricultural regulation and customs duties. Legal basis: Commission Implementing Regulation (EU) 2020/2159 of 16 December 2020 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, C/2020/9382, OJ L 431, 21.12.2020, p. 34 -37. http://data.europa.eu/eli/reg_impl/2020/2159/oj Commission Implementing Regulation (EU) 2020/1577 of 21 September 2020 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, OJ L 361, 30.10.2020, p. 1 -1063. http://data.europa.eu/eli/reg_impl/2020/1577/oj Explanatory notes to the Combined Nomenclature of the European Union, OJ C 119, 29.3.2019, p. 1 -422 Eurostat website: International trade in goods methodology: classifications